61.assessed level of material misstatement risk 重大错报风险的评估水平 ZHa>8x;Mjl
62.simall business 小规模企业 +iF
t)
63.accounting system 会计系统 <,rOsE6
64.test of control 控制测试 F>3 o0ke}
65.walk-through test 穿行测试 Goc?HR
66.communication 沟通 ~#jiX6<I
67.flow chart 流程图 pf107S
68.reperformance of internal control 重新执行 E>f{j:M
69.audit evidence 审计证据 }]PHE(}7
70.substantive procedures 实质性程序 _ilitwRN3
71.assertions 认定 dS3\P5D.*c
72.esistence 存在 {wsJ1v8!
73.occurrence 发生 L<0_e^8
74.completeness 完整性 |/^S%t6*
75.rights and obligations 权利和义务 g2m*Q%
76.valuation and allocation 计价和分摊 eBs.RR
]O
77.cutoff 截止 HKJBR)T
78.accuracy 准确性 >X
eXd{$
79.classification 分类 m
O]>]
80.inspection 检查 ux)*B}/xh
81.supervision of counting 监盘 }
`r.fD
82.observation 观察 Hz."4nhv
83.confirmation 函证 )\ceanS
84.computation 计算 |bnYHP$!
85.analytical procedures 分析程序 y.J>}[\&x
86.vouch 核对 kY'Wf`y(
87.trace 追查 K%+4M#jj5
88.audit sampling 审计抽样 l>b'b e9
89.error 误差 >e
R^G5rn;
90.expected error 预期误差 +(92}~RK
91.population 总体 Q,^/Lm|]k
92.sampling risk 抽样风险 [}j a\!P
93.non- sampling risk 非抽样风险 (lVMy\
94.sampling unit 抽样单位 77yYdil^W+
95.statistical sampling 统计抽样 3MFTP5~
96.tolerable error 可容忍误差 T|wz
%P<J
97.the risk of under reliance 信赖不足风险 VOM@x% 6#c
98.the risk of over reliance 信赖过度风险 ?z#*eoPr
99.the risk of incorrect rejection 误拒风险 ~{tO8
]
100. the risk of incorrect acceptance 误受风险
c8"Qmy
101.working trial balance 试算平衡表 ?o?$HK
102.index and cross-referencing 索引和交叉索引 H~nX!sO
103.cash receipt 现金收入
IPK1g3Z
104.cash disbursement 现金支出 VGD~) z57
105.bank statement 银行对账单 p|2GPrA]aL
106.bank reconciliation 银行存款余额调节表 2O
Ur">_
107.balance sheet date 资产负债表日 Yq6 @R|u
108.net realizable value 可变现净值 |
U"fhG=g
109.storeroom 仓库 P.@dB.Ny
110.sale invoice 销售发票 Cj-&L
<
111.price list 价目表 Lr"cO|F
112.positive confirmation request 积极式询证函 8R!-,I"$
113.negative confirmation request 消极式询证函 k}H7bZug
114.purchase requisition 请购单 ]"uG04"Vk
115.receiving report 验收报告 anbw\yh8
116.gross margin 毛利 '(3 QyCD
117.manufacturing overhead 制造费用 v0oVbHO5<
118.material requisition 领料单 $V!.z%Vgf
119.inventory-taking 存货盘点 5
~?6]=hl
120.bond certificate 债券 ,o%by5j"^N
121.stock certificate 股票 &d2L9k
Tk
122.audit report 审计报告 XZARy:+bc
123.entity 被审计单位 xm1di@
124.addressee of the audit report 审计报告的收件人 >_ZEQC
125.unqualified opinion 无保留意见 U|tacO5w`
126.qualified opinion 保留意见 [znN'Fg:"
127.disclaimer of opinion 无法表示意见 PHqg~q;*
128.adverse opinion 否定意见